What if you burn some ETH on gas fees while interacting with a contract? Is that considered "sold"? Can you write it off as a loss? Does that contribute to wash-sale limits? People like to jump to analogs because it's easier to make sense of, but maybe we just need a new treatment of crypto altogether?
Transaction fees are completely normal. In-kind transaction fees are maybe a little less normal, but they're definitely something that happens. GAAP will have rules for dealing with these things.